The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 3,400 direct labor-hours will be required in September. The variable overhead rate is $9 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,180 per month, which includes depreciation of $3,580. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be. $39,600 $70,200 $73,780 $30,600